I would say they do SN. Also, if you place a ruler along the line of the coronet band behind and follow the line forward it should hit her roughly at the back of the knee - hers shoots way up to her elbow, which would indicate that she has a negative sole plane behind. Not ideal, but correctably with the correct trimming.
edited to say: Obviously it's always harder to tell from photos than seeing the horse in the flesh but it might be something worth you checking when she's standing up roughly square in her natural way.
Hmmm she has very concave soles - not in the least bit flat footed! Her heels are a tiny bit contracted too - but then so were her Fathers and a lot of Dutch horses can be like this apparently. She was trimmed 2 weeks ago too. It's amazing what you see in a picture, that you don't see in RL eh!
But yes they do look low and i say slightly collapsed in aswell - im am TOTALLY paranoid about heels im afraid, im not sure why but its always been a thing of mine.
With good and regular trimming tho it should help it. x